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1982 (3) TMI 41 - HC - Income TaxExtract: .......ssment been made or purportedly made in this case. (6) In this view of the matter, the Tribunal should have annulled the assessment as being without jurisdiction and should not have remanded the matter to the AAC for disposal. The reference is disposed of accordingly. But having regard to the circumstances of the case, we make no order as to costs.
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